https://www.taxtmi.com/caselaws?id=432796 Refund of service tax linked to export activity should not be denied on purely technical grounds where the export and tax payment are undisputed; refund on foreign agent commission was therefore treated as admissible. For CHA services, the insistence on original invoices was held inconsistent with the CBIC clarification that certified copies should ordinarily suffice, so the rejection was set aside and remanded for fresh consideration. On banking and financial services, denial for want of correlation with export of goods required factual verification that had not been undertaken, so that issue was also remanded. The article emphasises that substantive export-linked refund claims must be tested on the merits, with procedural lapses not defeating relief where entitlement is otherwise established. en-us Thu, 12 Jan 2023 00:00:00 +0530 Fri, 13 Jan 2023 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432796 Refund of service tax linked to export activity should not be denied on purely technical grounds where the export and tax payment are undisputed; refund on foreign agent commission was therefore treated as admissible. For CHA services, the insistence on original invoices was held inconsistent with the CBIC clarification that certified copies should ordinarily suffice, so the rejection was set aside and remanded for fresh consideration. On banking and financial services, denial for want of correlation with export of goods required factual verification that had not been undertaken, so that issue was also remanded. The article emphasises that substantive export-linked refund claims must be tested on the merits, with procedural lapses not defeating relief where entitlement is otherwise established. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432796